2013 (12) TMI 358

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....issioner of Income-tax (Appeals)-28, Mumbai dated November 25, 2011 pertaining to the assessment year 2009-10. As both these appeals of different assessees have common ground and common issues involved, they were heard together and are disposed of by this common order for the sake of convenience. The grievance of the assessee in both these appeals relate to the adjustment made while processing th....

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....t was an incorrect claim on account of the assessee, failing to reflect the correct details in the return of income, as per computerised processing programme, the Assessing Officer has rightly made adjustments for this incorrect claim for deduction and held that there is no mistake in the processing of return and further concluded that no appeal lies against such processing where adjustments have ....

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....e downloadable softwares/scheme enabling the taxpayers to prepare e-returns and convert such returns into an XML file. Private payers also jumped into the bandwagon and came out with softwares for preparing e-returns and also enabling the taxpayers to upload returns electronically. In this foray, no one cared to educate the taxpayers about the nuances of preparing an e-return vis-a-vis filing det....

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....s not ignorance of law but ignorance of the usage of the latest technology. Therefore in the interest of justice and fair play to the taxpayer, we restore this issue back to the files of the Assessing Officer. The Assessing Officer is directed to examine the claim of the assessee of interest paid at Rs. 2,33,535 and if satisfied with the claim, the Assessing Officer is directed to deduct the same....